CHAMELI DEVI Vs. STATE OF U P

JUDGEMENT

(1.) HEARD Shri B.K. Tripathi, learned counsel for the petitioner and learned Standing Counsel.

(2.) THE petitioner purchased 2/3 portion of the Arazi No. 1371 Kha area 0.036 hectares and 1372 Kha area 0.33 hectares; total area 0.46 hectares of two plots situated in village Banspar Baijoli, Tappa Kathara, Pargana Haveli, Tehsil Sadar, District Gorakhpur. On a complaint received on 25.7.2005, spot inspection was made by the Assistant Commissioner, Stamp, Maharajganj and a report was submitted on 1.12.2005. The sale deed dated 28.2.2005 was impounded for deficiency of the stamp duty and the matter was referred to the Collector, Maharajganj to find out market value of the property under the sale deed and the stamp duty payable thereon as provided under Section 47 -A of the Stamp Act(hereinafter referred to as the Act).

(3.) THE report of the Tehsildar was also called for. The Collector, Maharajganj after consideration of the report submitted by the Tehsildar found that there was deficiency in stamp duty by Rs. 39,760/ -. By order dated 17.12.2006, the petitioner was directed to pay the aforesaid amount along with a penalty of Rs. 1988/ - and the registration fee of Rs. 4180/ - with interest @ 1.5 % per month from the date of sale till payment of the stamp duty.